Case Law Details
Case Name : In re Hindustan Coca-cola Beverages Pvt.Ltd. (GST AAR Karnataka)
Related Assessment Year :
Courts :
AAR Karnataka Advance Rulings
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In re Hindustan Coca-cola Beverages Pvt.Ltd. (GST AAR Karnataka)
Whether “FANTA FRUITY ORANGE” product proposed to be manufactured is classified under Chapter Heading 2202 99 20 at Sl. No. 48 under Schedule II as “Fruit pulp or fruit juice based drinks”, or under Chapter 2202 99 90 at Sl.No. 24A under Schedule III as “Other Non-alcoholic beverages” or under 2202 10 at Sl.No.12 under Schedule IV as “all goods [including aerated waters], containing added sugar or other sweetening matter or flavoured” under Notification No.1/2017- Central Tax (Rate) dated 28.06.2017 (as amended)...
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OFFHAND
Presumably, the Guj. AAR’s decision had been adverse to the applicant. However, unclear whether that has been accepted and not appealed against, thus become final ?
In case not been accepted but pending , then evidently has triggered the consequence of otherwise avoidable multiplicity of proceedings.
NOTE: Reference to ‘ same issue’ in the Headline is wanting in clarity. In that, in the present context that has / refers to the identical point of dispute; namely, the classification of the given project for the questioned levy. Thus the AAR’s ruling is not to be taken as having laid down a general proposition!
courtesy
Any thoughts ?